A fence with tax to pay? The Ministry of Finance confirms this
From 2026, new construction regulations will come into force, prohibiting the use of sharp elements, such as barbed wire or spikes, at a height below 2.2 meters.
Last year’s tax amendment clearly specified that a fence is a structure, which eliminated previous interpretation disputes. The tax is up to 2%. the initial value of the fence.
Owners of private single-family houses, recreational plots or forest areas can rest easy because they still do not pay fence tax – it only applies to companies and entrepreneurs. The Ministry of Finance has repeatedly denied reports of plans to introduce a tax on each private fence.
What should a company do in a residential building?
According to the jurisprudence of administrative courts, a fence permanently attached to the land is a structure and therefore subject to real estate tax.
Only industrial and warehouse fences or those surrounding company premises are subject to real estate tax, because they are treated as fixed assets that facilitate running a business. It is worth knowing that not only fences, but also roads, squares, parking lots, driveways and external lighting used in business activities were and are subject to taxation.
Can entrepreneurs whose companies are located in residential buildings surrounded by fences have any doubts? NO. – Occupying part of a residential building for business purposes does not deprive the building of its residential character, and the Act clearly excludes residential buildings from the category of facilities related to running a business. In this respect, the legal status has not changed either – explained the Ministry of Finance.
Opening gates and gates anew in 2026
There is one more change worth taking into account. In 2026, the rules for fencing properties will change. The new regulations, which will come into force on September 20, are intended to improve the safety of residents and animals – which is why fences can no longer pose a threat.
In practice, this means, among others: a ban on mounting sharp elements, such as barbed wire or broken glass, if they are below 2.2 meters in height. The new regulations mean that many existing fences on private properties will require modernization. Also because wickets and gates will no longer be able to open outside the plot. This change is intended to increase the safety of pedestrians walking on sidewalks and roads located next to properties.
